Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 1118 (February 27, 2021).

55 Pa. Code § 4305.92. Justification of write-offs.

§ 4305.92. Justification of write-offs.

 The write-off of a past due account shall be justified by at least one of the following considerations:

   (1)  There is an adverse court decision under similar factual situations or an adverse legal opinion prepared by the county solicitor or a designee.

   (2)  There is doubt as to collectibility.

Cross References

   This section cited in 55 Pa. Code §  4305.15 (relating to delegation of authority).



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